Continuing with his attacks on the government on Twitter, Gandhi said, "Dr Jaitley, the economy is in the ICU because of notes ban and GST".
He also tweeted, "Aap kehtey hai aap kissi sey kum nahi/ magar aapki dava mein dum nahi (You claim you are no less than the others, but your medicines have no strength)."
The tweet came a day after Mr Jaitley retorted to Mr Gandhi's barb on the new tax regime, which the Congress leader had likened to a Bollywood villain.
"Those who are used to the 2G scam and the coal scam will naturally have objections to a legitimate tax programme," Mr Jaitley said.
Mr Gandhi, while campaigning in Gujarat, had dubbed the GST "Gabbar Singh Tax", recalling the villain from the 1975 blockbuster 'Sholay'.
He had also attacked the government on GST by referencing the Bollywood character's dialogue to say it was a tax that coveted people's earnings.